Simplification of old 5% sales tax
The West African state of Gambia has introduced Value Added Tax from 1 January 2013. The standard VAT rate is 15%
This replaces the 5% Sales Tax, on a much wider tax base. Many basic foodstuffs will be zero-rated or exempted from the new consumption tax to protect the less well off from the new indirect tax.
- The following supplies will be exempted: financial services; education; medical; medicines; basic foodstuffs; certain tourist services; domestic electricity and water; certain agricultural supplies; and others.
- The following supplies will be zero-rated: immovable property; exports; international travel; and gold.
For all global VAT and GST rates see our international tax rates database.